Articles Archives

IRS Updating 8823 Guide

& 2 min read

IRS SENIOR Program Analyst Grace Robertson said she is updating parts of the so-called 8823 guide for the low-income housing tax credit (LIHTC) program, and expressed hope they will be released by late June. She spoke 1/14/08 at the National Council of State Housing Agencies’ HFA Institute conference in Washington, DC.

IRS Officials Provide Update on Key LIHTC Rulemaking Projects

& 7 min read

THE IRS IS CONSIDERING the addition of another optional method for computing utility allowances for low-income housing tax credit (LIHTC) projects, in its forthcoming final rule for utility allowances.

Census Bureau Releases Revised State Population Estimates

& 1 min read

THE U.S. CENSUS BUREAU on 12/27/07 issued revised population estimates, as of 7/1/07, for all 50 states, the District of Columbia, and Puerto Rico. These new estimates, once officially transmitted by the IRS in a notice, will be used to compute the official 2008 volume caps for each state for low-income housing tax credits and tax-exempt private activity bonds.

IRS Issues New Ruling on Rental Assistance

& 1 min read

THE IRS HAS ISSUED A NEW revenue ruling (2008-6) that says project- or tenant-based rental assistance payments made to an owner that are funded under the Indian Housing Block Grant (IHBG) program won’t be treated as federal grants under the low-income housing tax credit program.

New Law Amends LIHTC Student Rules

& 1 min read

PRESIDENT BUSH IN DECEMBER signed into law (P.L. 110-142) a bill (H.R. 3648) containing a provision modifying the student status rules under the low-income housing tax credit program.

Troubled Cooperative Transformed Into Affordable Apartment Community Using Housing Credits

& 8 min read

USING THE LOW-income housing tax credit and other resources, developer Jim Nichols has transformed a federally financed cooperative housing property that had been a financial prison for its residents into a renovated 150-unit apartment complex providing an affordable and comfortable place to live.

Advice for Compliance in LIHTC Acquisition/Rehab Projects

& 11 min read

This article will highlight some of the primary concerns and issues for developers and property managers in housing credit acquisition/ rehab projects. While it will focus on projects seeking both acquisition and rehabilitation credits, it will also, where appropriate, address issues relating to rehab only credit projects.

Developers, Agencies Counseled on Coping with Price Decline, Uncertainties

& 6 min read

SYNDICATORS OFFERED ADVICE to developers and state housing credit agencies on how to cope with changing low-income housing tax credit (LIHTC) equity market conditions as they work on new deals in 2008, in comments 1/15/08 at a Washington, DC conference.

House Passes Rural Housing Bill

& 1 min read

The U.S. House of Representatives on 1/23/08 approved a bill (H.R. 3873) that would direct USDA’s Rural Housing Service to make administrative and procedural changes to expedite approvals of applications for transfers of ownership of RHS Section 515 rural rental housing properties.

CDFI Fund Issues List of Non-Metro Census Tracts

& 1 min read

The Community Development Financial Institutions (CDFI) Fund has published a list of 6,488 census tracts within non-metropolitan counties nationwide eligible for investments under the federal new markets tax credit (NMTC) program.

The Florida Housing Finance

& 1 min read

The Florida Housing Finance Corporation will hold an application workshop on 3/13/08 in Tallahassee for its 2008 Universal Application Cycle.

California Adopts Final Rule Changes

& 1 min read

The California Tax Credit Allocation Committee has adopted final regulation changes for its 2008 low-income housing tax credit program, which it outlined in a memorandum dated 2/4/08.

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